THE IMPACT OF THE EARNINGS QUALITY IN THE ACTUAL VALUE OF THE SHARES AND THE VALUE OF THE COMPANY AN ANALYTICAL STUDY IN A SAMPLE OF INDUSTRIAL COMPANIES LISTED ON THE CONTRIBUTION OF THE IRAQI MARKET FOR SECURITIES IRAQ | ||
AL-TAQANI | ||
Article 1, Volume 29, Issue 2, December 2016, Pages 0-0 | ||
Authors | ||
Saad Salman Awad Al-maeeny; Huda Salman Ziad | ||
Abstract | ||
The present study expounds the relation and impact between Earnings quality and the actual value of the stocks and the value of the company , a sample of the study consisted of industrial companies contributing listed on the Iraq Stock Exchange. The study attempted to find subjective answers for a number of questions about the availability of the quality of the earnings reported in the financial reports of industrial companies contribution listed on the Iraq Stock Exchange and for having a relationship and effect between earnings quality and the actual value of the stocks according to each of the model multiplier profitability and free cash flow and a relationship and effect between the earnings quality and the company's value ( measured at market value ) , and in this context, the study aimed at gaining a theoretical illustration about the concept and objectives and importance of earnings quality and Measurements , and the factors affecting them , as well as identify the concept and the nature of value and types of the factors affecting them and Measurements of the actual value of the stocks and the value of the company | ||
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